,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #daeg  ,,in ,,the ,,house ,,of  
,,representatives  ,august #b1 #bjai,mr4
 ,neguse 7for himself and ,mr4 ,golden7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
exclude the portion of a lump-sum social
 security benefit payment that relates  
to periods prior to the taxable year    
from the determination of household     
income4  #a4 ,short title ,this ,act may
 be cited as the ,fairness in ,social   
,security ,act of #bjai4  #b4 ,treatment
 of lump-sum social security benefits in
 determining household income  7a7 ,in  
general ,section #cf;,b7d77#b7 of the   
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subparagraph3  7,c7       
,exclusion of portion of lump-sum social
 security benefits  7i7 ,in general ,the
 term modified adjusted gross income    
shall not include so much of any        

lump-sum social security benefit payment
 as is attributable to months ending    
before the beginning of the taxable     
year4  7ii7 ,lump-sum social security   
benefit payment ,for purposes of this   
subparagraph1 the term lump-sum social  
security benefit payment means any      
payment of social security benefits 7as 
defined in section #hf7;d77#a77 which   
constitutes more than #a month of such  
benefits4  7iii7 ,election to include   
excludable amount ,a taxpayer may elect 
7at such time and in such manner as the 
,secretary may provide7 to have this    
subparagraph not apply for any taxable  
year4  4  7b7 ,effective date ,the      
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjah4